Rory Rail at Benchmark said they sound the same. I have had both, still have the DAC3B, and I think they sounded the same. Though I never had them at the same time.
The DAC3B is a little hot on top. It works nicely with a tube headphone amp I have but with some SS gear you can hear that heat.
I am keeping the DAC3B. Here are some DACs I liked better, but they were rolled off on top.
- Schitt Yggi+ LIM
- Lumin X1
- Mustec 005
The Schitt Yggi+ OG (no longer available, but the Yggi+ MIB maybe similar) is the best DAC that I think gets everything right.